Asked yesterday about his GM’s future in The Bronx, Steinbrenner spoke glowingly of Cashman but admitted he hasn’t thought beyond this season, when Cashman’s three-year deal worth $5.4 million expires.

“I have no idea yet,” Steinbrenner said when asked if he wants Cashman back. “We haven’t even talked.”

By waiting until after the season is completed, the Yankees risk losing Cashman to another team, especially if the Yankees win a World Series title with a lot of homegrown talent. Pat Gillick is retiring in Philly and Cashman’s name was linked to the Phillies before he re-upped with the Yankees following the 2005 season, when he was given broader control of the organization.

Yet, Cashman is also gambling when saying he wants to wait until after the season.

“It’s not a topic on the front burner and it doesn’t need to be either,” said the 40-year-old Cashman, who is in his 11th year as GM. “I have a job and I have a contract. There will be decisions made that don’t need to be dealt with now. That’s not something you think about before the contract is up.

“I am totally focused on the job I am being paid for. I am not ready to start conversations going forward.”

By waiting, Cashman is risking a poor season may nudge Steinbrenner to look for Cashman’s replacement. Steinbrenner thinks very highly of amateur scouting director Damon Oppenheimer, often praising him drafting the arms Steinbrenner says will make the Yankees a pitching power across the next decade.

Steinbrenner and Cashman have talked this spring but according to the former, a new deal hasn’t been on the table.

“All we’ve been doing is talking about the team so far. And I think he’s as happy as I am with everything we’ve seen so far,” Steinbrenner said.

Asked when he will discuss an extension, Steinbrenner said, “We’ll talk about it during the season, yeah. I think we’ll talk. I think it will just happen when it happens naturally.”

Steinbrenner smelled a pot being stirred.

“I think you guys are trying to create controversy here where it doesn’t exist. I think the big thing is with Brian is the organization he put in place. It’s not based on just one decision as far as do a trade or don’t do a trade or sign a free agent or don’t,” Steinbrenner said.

“Putting Damon Oppenheimer in as the chief of scouting, which has obviously paid off huge. The way he works with [minor league head] Mark Newman. The way he works with [Joe] Girardi. The organization he put in place, all those things are factors.

“We just haven’t talked about it. I want to concentrate on the season, and he does, too. But during the course of the season, we will. It will just happen. We’ll be sitting together at the game, we’ll start talking about it. It’s just simple.”

From what Steinbrenner has witnessed, Girardi was the right man to replace Joe Torre.

“I’ve just been observing and I love what he’s doing here,” Steinbrenner said. “He’s a rare combination of things. The players like him, they respect him and they even have a little bit of fear of him.

“He can be intimidating. Extremely smart. Tough guy. Fiery. But they really like him, too. It’s a tough thing to achieve as a leader. He’s working the [crap] out of them.”